Academy of Strategic Management Journal (Print ISSN: 1544-1458; Online ISSN: 1939-6104)


E-Learning of Auditing Under the Corona Pandemic and Its Compatibility with International Education Standard No 8 (IES8) Related to Auditor Competency Requirements

Author(s): Jumana Handhal Al-Tamimi

The world is witnessing great evolutions via information technology which interfaces with life partitions and since education is one of the most important life actors therefor must exploiting the information technology in education procedures. Accounting is one of the most important sciences taught at universities, E-accounting education has emerged to serve the learning process and achieve its goals. The accounting education has criteria that discipline the educational process and achieve high quality for the educational process as well as preparing a new generation qualified technically and scientifically which complies with the requirements of the accounting and auditing profession. Thus, due to the adoption of e-education at Iraqi universities for the covid -19 pandemic conditions, this research examines how successful e-learning in covering accounting auditing curriculum and determine its compliance with the international educational standard (IES8) related to auditor competency requirements and determining the extent of students’ acceptance to this new educational approach. The research found a great match between accounting audit contents given to students electronically and the requirements of international education standards (IES8). Students prefer e-auditing education because of its flexibility, breaking the routine of the educational process, and breaking the barriers of fear and shyness for some students during the study time intervals.

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